Odpisy aktualizujące rzeczowe aktywa trwałe w ośrodkach wypracowujących korzyści ekonomiczne
Write-Offs for Non-Financial Fixed Assets and Their Effect on the Profit or Loss

Summary/Abstract: Purpose – The purpose of this article was to present a write-offs from non-financial fixed assets in cash generating units. The article describes key stages of measuring impairment of fixed assets, recognition in the financial statements and affections of the financial result. Design/methodology/approach – The article contains analysis of the Polish Law Acts, especially Polish Accounting Standard no 4 and international regulations. Findings – The analysis of fixed assets impairment in cash generating units has been shown with example of Enea SA company. Originality/value – Write-offs in present legal regulations, establishing the write-offs in cash generating units

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